ommunity... On October 1, Robertson Company sold merchandise in the amount of $5,800 to Alberts, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Robertson uses the perpetual inventory system. The journal entry or entries that Robertson will make on October 1 is: O Sales Accounts receivable 5.800 5.800 Accounts receivable Sales 3.800 3.800 5.800 Accounts receivable Sales Cost of goods sold Merchandise inventory 5.800 4,000 4.000 O Accounts receivable Sales 4.000 4.000 5.800 Sales Accounts receivable Cost of goods sold.... Merchandise Inventory 5.800 4,000 4,000